An Unrecorded Cheque Issued During the Last Week of the Year

question 53

Multiple Choice

An unrecorded cheque issued during the last week of the year would most likely be discovered by the auditor when the

• A)Cheque register for the last month is reviewed.
• B)Cut-off bank statement is reconciled.
• C)Bank confirmation is reviewed.
• D)Search for unrecorded liabilities is performed.

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Definitions:

Occupational Deviance

Behaviors by employees that violate workplace norms and policies, potentially harming the organization or coworkers.

Causes

Factors or events that contribute to the occurrence of an effect or condition.

Opportunities

Circumstances or situations that make it possible to do something, often leading to personal growth or achievement.

Consequences

The outcomes or results that follow from actions or decisions, often considered in the context of behavior and choice.